Determinant of Corporate Income Tax Payable with Managerial Ownership as a Moderating Variable in Indonesian Company

Niswah Baroroh; Meilani Intan Pertiwi; Heri Yanto; H. Marliana; E. Mukholifah

doi:10.2991/978-94-6463-522-5_43

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Determinant of Corporate Income Tax Payable with Managerial Ownership as a Moderating Variable in Indonesian Company

Authors

Niswah Baroroh¹^{, *}, Meilani Intan Pertiwi¹, Heri Yanto¹, H. Marliana¹, E. Mukholifah¹

¹Accounting Department, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, Indonesia

^*Corresponding author. Email: niswahbaroroh@mail.unnes.ac.id

Corresponding Author

Niswah Baroroh

Available Online 4 October 2024.

DOI: 10.2991/978-94-6463-522-5_43 How to use a DOI?
Keywords: Corporate Income Tax Payable Leverage; Capital Intensity; Earnings Management; Managerial Ownership
Abstract: This study aims to find empirical evidence and analyse the effect of leverage, capital intensity, and earnings management on corporate income tax payable with managerial ownership as a moderating variable. The population in this study are manufacturing companies listed on the IDX during the 2018-2022 period. Sampling was carried out using the purposive sampling method, and obtained a final sample of 40 manufacturing companies that met the criteria with 162 units of analysis after deducting 52 outliers. The data analysis techniques used in this study are descriptive statistical analysis and inferential statistical analysis, namely regression analysis with moderating variables using Moderated Regression Analysis (MRA). The results of this study indicate that leverage and capital intensity have a negative significant effect, but earnings management has no significant effect on corporate income tax payable. Managerial ownership cannot moderate the impact of leverage and earnings management. However, managerial ownership can moderate by weakening the effect of capital intensity on corporate income tax payable.
Copyright: © 2024 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
Series: Advances in Economics, Business and Management Research
Publication Date: 4 October 2024
ISBN: 978-94-6463-522-5
ISSN: 2352-5428
DOI: 10.2991/978-94-6463-522-5_43 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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ris enw bib

TY  - CONF
AU  - Niswah Baroroh
AU  - Meilani Intan Pertiwi
AU  - Heri Yanto
AU  - H. Marliana
AU  - E. Mukholifah
PY  - 2024
DA  - 2024/10/04
TI  - Determinant of Corporate Income Tax Payable with Managerial Ownership as a Moderating Variable in Indonesian Company
BT  - Proceedings of the International conference of Economics Business and Economics Education Science (ICE-BEES-24)
PB  - Atlantis Press
SP  - 557
EP  - 568
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-522-5_43
DO  - 10.2991/978-94-6463-522-5_43
ID  - Baroroh2024
ER  -

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